On September 2020, Princess Corporation acquired Roy Incorporated for a cash payment of $864,300. At the time of the purchase, Roys statement of financial position showed assets of $890,600, liabilities of $469,700, and owners equity of $420,900. The fair value of Roys assets is estimated to be $1,162,900. Assume that Princess Corporation is a public company and that the goodwill was allocated entirely to one cash-generating unit (GU). Two years later, the CGUs carrying amount is $3,530,300, the value in use is $3,458,200, and the fair value less costs to sell is $3,058,200.

Goodwill is

a) not impaired

b) impaired by $72,100

c) impaired by $472,100

d) not enough information is provided to assess impairment